Taxation of Business Structures

• • Introduction of Entities
  • Small Business Concessions
  • Sole Traders
  • Partnerships
  • Trusts
  • Companies
  • Diverting Income
  • Financing a Business
  • Employer Costs

You must have successfully completed the following subject(s) before starting this subject:

CUR-BLW32-Introduction to Australian Tax Law and CUR-BLW38-Indirect, State and Employment Taxes ;

Special requirements

No special requirements

This subject was previously known as Tax Structures.

This subject is designed to develop a basic understanding of different business entities, how each is taxed and the advantages and disadvantages of each entity as a planning vehicle. The subject focuses on students becoming able to plan tax structures that will benefit the taxpayer in both the short term and long term periods.

Please Note: If it’s your first time studying a Curtin University subject you’ll need to complete their compulsory ‘Academic Integrity Program’. It only takes two hours to complete online, and provides you with vital information about studying with Curtin University. The Academic Integrity Program is compulsory, so if it’s not completed your subject grades will be withheld.

Find out more about the Academic Integrity module.

• Project (40%)
• Presentation (30%)
• Essay (30%)

Current study term: 30 May 21 to 29 Aug 21)